BUSINESS IN MODERN CONDITIONS OF MANAGEMENT

The paper’s purpose is to provide recommendations for carrying out theoretical bases of existence, the analysis of the current state and the prospects of development of business in Ukraine. Methodology. During the writing of the article, the following research methods were used: the search for available methodological and scientific literature, comparison, clarification of causal relationships, systematization, analysis of documentation and results of researchers’ work on the problem of the conducted research and expert evaluation. Results. Business development is very difficult and multidimensional, and the influence of many factors on small and medium business entities and is ambiguous and, therefore, demands further complex evidence-based analysis. It concerns such aspects of a research as: a research of positive processes in the conditions of making shifts in infrastructure, which cause the accelerated development of small and medium business entities and its social and economic consequences; deeper determination of regularities of formation and development of small business as one of structure-forming factors of market economy of Ukraine; improvement of the organizational and economic mechanism of the state support of small and medium business in Ukraine and also in its certain regions and spheres of action. Practical implications. It is noticed, there are positive shifts in the course of improvement of conditions of business because of the reduction of a number of permitting documents and licensing types, simplification of procedures for obtaining licenses and permissions, reduction of the controlling pressure upon business, improvement of the sphere of providing administrative services, strengthening of responsibility for violation of the legislation in the sphere of economic activity. Value/originality. In the article, the latest statistical data are used according to the analysis of the current state of functioning of business in Ukraine, problems and the directions of development of small and medium business in Ukraine are selected

Priority areas for development of scientific research: domestic and foreign experience

The collective monograph describes the priority areas for development of scientific research: domestic and foreign experience. The general issues of economic theory and history, economics and business management, finance and tax policy, modern management, public management and administration, etc. are considered. The publication is intended for scholars, teachers, postgraduate students, and students, as well as a wide readership

Current problems of the theory and practice of the organization of account and audit of compensation at the enterprise

Object of research is current problems of the theory and practice of the organization of accounting of compensation. Methods which were used in the course of the research. A methodological basis of a research is an integrated approach, system structure analysis and a dialectic method of scientific knowledge. The following methods were applied to implementation of the tasks: statistical, comparing, generalizations, deductions and others. Results of a research. In the conditions of market economy the role of the organization and rating of work amplifies, there is a need of more close connection of results of work with its material incentives, in particular, with compensation. In such conditions the special relevance is acquired by a research of theoretical and applicationoriented aspects of account and audit of efficiency of compensation. Respectively, the practical significance of compensation, insufficient level of a research of the theoretical and application-oriented questions concerning account and audit of the salary caused a choice of a subject, the purpose and defined a target directivity of article. Respectively, the practical importance of compensation, insufficient level of a research of the theoretical and applied questions concerning account and audit of the salary caused the choice of a subject, purpose and defined target orientation of article. Thus, article is devoted to current problems of the theory and practice of the organization of accounting of compensation at the enterprise, namely: a research of theoretical and practical aspects of account and audit of calculations for compensation at the enterprise; the essence of category of compensation, an order of its formation and legislative regulation is defined; are characterized specifics of conducting settlings with personnel on compensation and other operations; features of accounting and the organization of compensation at the enterprise are analysed. Range of application of results: public authorities, local government bodies, in educational process when teaching registration disciplines. Conclusions. Creation of effective system of stimulation of personnel at the enterprise has to rely on division of workers into the following categories: depending on the reached position in the organization (students and young specialists who only finished educational institution, young specialists with experience up to 3 years; highly qualified specialists, young mothers) depending on reference type (external type, the internal type mixed); depending on the personal reasons of the worker (means; personal benefit; interest, call of duty)

Impact of decentralization on Ukraine local budgets formation

The subject of the research is an analysis of the decentralization impact on Ukraine local budgets formation. The purpose of this study is to find a solution to the problematic aspects of the formation of self-sufficient, financially wealthy communities by analyzing the impact of decentralization on the formation of local budgets and the budgets of the combined territorial communities. Method or methodology for conducting research. The study used a set of general scientific methods and techniques, namely: comparative analysis and synthesis, abstraction, the method of induction and deduction, idealization, generalization, analogy, modeling, as well as special - expert survey, grouping, forecasting. Results of work. Decentralization today is the most effective and efficient way to ensure the financial autonomy and sustainability of local authorities by transferring to them the powerful sources of budget revenues previously assigned to the central government, and expanding the financial base of administrative-territorial formations. That is, the introduction of a new model of financial support for local budgets consists in expanding the rights of local authorities, the sources of their formation, giving them full budgetary independence and creating real ground for the exercise of their powers. And in connection with the amendments to the Budget Code on the introduction of medium-term planning, the issue of reporting and evaluating the effectiveness of budget programs is relevant for financial services workers. The field of application of results: territorial communities of Ukraine. Conclusions according to the article. One of the important problems in the formation of local budgets is to ensure balanced socio-economic development of the regions and the formation of inter-budgetary relations in order to increase the level of financial self-sufficiency by strengthening budgetary decentralization. In order for the community to be able to carry out its tasks, it must have adequate financial resources to cover its own expenses. It is likely that the formation of financially self-sufficient administrative-territorial units requires changes not only in tax and budgetary legislation, but also in the territorial size of communities, districts and regions

Formation and realization of youth leader potential of the joint territorial communities of Ukraine

Object of research is the system of formation and realization of leader potential of youth of joint territorial communities of Ukraine. Methods which were used in the course of the research. In the course of the research the complex of general scientific methods and receptions was used, namely: comparative analysis and synthesis, abstraction, a method of induction and deduction, idealization, generalization, analogy, modeling and also special - expert poll, group, forecasting. Results of a research. Results of a research of the mechanism of activization of leader potential of youth which would involve all interested parties (public authorities, local self-government, business, the public, higher education institutions) for the sake of wellbeing and prosperity of the joint territorial communities (JTC) are presented in article. Conditions and problems of formation and realization of leader potential of youth of territorial communities of Ukraine and EU countries are investigated; it is studied scientific bases of domestic and foreign experiment on a role and places of youth in development of territorial communities; it is theoretically proved the system of formation and realization of leader potential of JTC; factors of formation and effective realization of leader potential of youth of JTC in various spheres are defined. Range of application of results: territorial communities of Ukraine which will use the recommendations about formation of leader potential of youth developed on the basis of a certain psychological portrait of the leader necessary for the Ukrainian society in the conditions of reforming. Conclusions. In the conditions of difficult political, social and economic conditions of development of Ukraine, considerably became complicated in recent years, all weaknesses of life in Ukraine amplified. Especially sharply there was a dilemma of future our state, basic change of the existing system of the public relations as pledge of an exit from a crisis situation and full development of the state. Among all pressing problems began to arise a question on what basis to build the future of Ukraine who has to be main «base» of construction of qualitatively new state. In this context, according to us, the main emphasis at the national level has to be concentrated on development of the system of formation and realization of leader potential of youth of the joint territorial communities (JTC) of Ukraine

Соціально-демографічна ситуація в Донецькій та Луганській областях у контексті факторів та наслідків східноукраїнського конфлікту

The social and demographic specifics of Donbas region are analyzed in the context of understanding of the factors and possible consequences of the East Ukraine conflict. The article reveals distinctive features of the demographic composition, processes of population natural movement in this region, specific of the social situation, the basic human development indicators in the Donetsk and Lugansk regions of Ukraine on the eve of the conflict, as well as some of its social and demographic consequences.В статье анализируется социально-демографическая специфика Донбасса в контексте осмысления факторов и возможных последствий восточноукраинского конфликта. Раскрыты отличительные черты демографического состава, процессов естественного движения населения в регионе, особенности социальной ситуации, рассмотрены основные индикаторы человеческого развития в Донецкой и Луганской областях Украины в преддверие конфликта, а также некоторые его социально-демографические последствия.У статті аналізується соціально-демографічна специфіка Донбасу в контексті осмислення факторів і можливих наслідків східноукраїнського конфлікту. Розкрито відмінні риси демографічного складу, процесів природного руху населення в регіоні, особливості со­ціальної ситуації, розглянуто основні індикатори людського розвитку в Донецькій і Луганській областях України напередодні конфлікту, а також деякі його соціально-демогра­фічні наслідки